已发进出口货物退运的通关手续如何办理

关于进出口货物退运的通关手续,这边主要分两点来说明关于[出口退运通关手续],[进口退运通关手续]

出口退运专业顾问 梁生  
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关于出口退运通关手续
Carry on export customs clearance formalities
如果出口到境外的货物要办理退运的,需要的资料是:进口时的进口报关单,还有保险公司承运人溢装漏卸证明,经核查确认无误以后,之后再次出口如果核实完毕的可以享受出口退税的政

策,但是如果已经被征收了进口税的是不能给予返还处理的.
If goods to overseas, andthe need information is: import the import customs declaration, and insurance companies the carrier unloading is leak proof, after confirmed 

by the check and correct, if the export is verified again after can enjoy export tax rebate policy, but if have been taxed the import duty is not to return the handle.

关于进口退运通关手续
Carry on import customs clearance formalities
如果是出口的货物退运进入国境时,需要填写报关单报关,要提供原来货物出口时候出口的报关单据,还有上面说的保险公司证明,承运人溢装,漏卸的资料.原先海关为这个原出口货物海关

出具过出口退税报关单的,要交回元税务机关并出具[出口商品退运已补税证明],在核实之后查验放行这批货物进入国**.


这边顺便说下退运返修放在保税区的这种处理方式的优点是：
1、无须办理复杂的退运手续，*向海关申请退运货物 *交纳保证金无须报进口关。 
2、复杂问题简单化，节约时间、成本. 特别从中国香港码头提货到福田保税区(带办理手续时间) 只需三个小时国内厂家可以自带工人到区内维修，成本是在中国香港维修费用三分一

If the export goods shipped into the frontier, need to fill in the customs declaration customs clearance, to provide export when export customs declaration form 

according to the original goods, and the insurance company said above prove that the carrier over shipped, leakage discharge data. The original for the original export 

goods customs declaration forms of export tax refund has been issued by the customs, to return to yuan issued by tax authorities and return has duty exemption 

certificate] [export commodities, after verification by the goods into the border.
Side by the way send rework in the bonded area of the advantage of this approach is:
1, do not need to handle the return formalities for complex, need not apply to customs for return goods Don't need to pay the deposit does not need to import clearance.
2, complex things simple, save time and cost. Special dock from Hong Kong to futian free trade zone (with check in time) just three hours to domestic manufacturers can bring their own workers to the areas maintenance, the cost is three points a maintenance fee in Hong Kong